1. In accordance with the Revenue Department about VAT (No. 90) that violation or does not comply with the provisions relating to the registration of entrepreneurs that article 15 prepared the report without rules , methods and conditions following announcement which have penalties not exceeding two thousand baht
2. Change the calculation of tax report system are difficult to change it due to the difference occure from rounding a decimal point that the difference of tax invoice report not to exceed 0.01 baht from input tax invoice.